28 April 2021

SHARE DEALS – New legal provision adopted

With effect from 1 July, the Bundestag has introduced decisive changes to the real estate transfer tax. Models for avoiding real estate transfer tax with the help of so-called RETT blockers are now more difficult, but may still be attractive, especially for larger volumes. The changes are far-reaching, and certain old cases, especially in the case of restructurings from 2016, may also be affected. Our Update shows in which cases particular caution is required and which alternatives to the share deal are now even more in focus.

Print


Press contact
presse@gsk.de
+49 30 203907-7763

Back

GSK Updates
  • 02 June 2023

    GSK Update: Comprehensive VAT exemption for management of alternative investment funds (AIFs) planned in Germany

    Read more
  • 17 May 2023

    GSK Update: German Tax Aspects for Inbound Investments

    Read more
  • 05 May 2023

    GSK Update: Real Estate Investments in Germany from a Tax Perspective

    Read more
Contact person

Dr. Dirk Koch

Partner*

+49 89 288174-676

dirk.koch@gsk.de

Dr. Petra Eckl

Partner*

+49 69 710003-0

petra.eckl@gsk.de

Dominik Berka

Local Partner*

+49 69 710003-194

dominik.berka@gsk.de

Felix Schill, LL.M.

Counsel

+49 69 710003-199

felix.schill@gsk.de

Stephan Wachsmuth, LL.M.

Associate

+49 89 288174-676

stephan.wachsmuth@gsk.de

For reasons of better readability, we use the gender-neutral generic masculine. However, the information expressly refers to all genders.

CO2 Neutral